The invention consists in a couple of magnets in form of small plaques of variable dimensions and magnetic force, covered by a bio-compatible material, that are positioned by means of a special endoluminal delivery device or by means of a surgical intervention, close to the sphincters that are to be reinforced, with the opposite polarities face to face, so that, attracting to each other, they close the visceral lumen, preventing the reflux or the incontinence. This method may be applied to the lower esophageal sphincter in order to prevent gastroesophageal reflux, to the anal sphincter to prevent fecal incontinence, and to the urethral sphincter to prevent urinary incontinence.